for VB that would be:
If firstTB.Text.Equals(secondTB.Text) Then
lblResult.Text = "Same"
lblResult.ForeColor = System.Colors.WindowText
Else
lblResult.Text = "Not the Same"
lblResult.ForeColor = Color.Red
End If
If you want to compare case insensitive then
If firstTB.Text.ToLowerInvariant = secondTB.Text.ToLowerInvariant Then
' etc
One flaw is that you assume one of them is correct. Since the control one (the correct spelling) is in a textbox, the user could edit it before clicking a button. So, either use a label or be sure to set the control on to ReadOnly = True